THE  LIBRARY 

OF 

THE  UNIVERSITY 

OF  CALIFORNIA 

HENRY  RAND  HATFIELD 
MEMORIAL  COLLECTION 


PRESENTED  BY 

FRIENDS  IN  THE  ACCOUNTING 

PROFESSION 


nn    Eu^L.c.    Ave.      


EXPLANATION 


Uniform  System  of 


Accounting 


b  u  k 


Sigma  Phi  Epsilon   Chapter 

Compiled  by 
OTTO  (t,   REUMAN  j.   CALVIN  GRIFFIN 


I  Digitized  by  the  Internet  Archive 
Ls^  in  2007  with  funding  from 
Microsoft  Corporation 


www.archive.ora/details/exDlanationofuniOOreumrich 


EXPLANATION 


OF 


Uniform  System  of 


Accounting 


FOR 


Sigma  Phi  Epsilon   Chapter 

Compiled  by 
OTTO  G.  REUMAN  J.  CALVIN  GRIFFIN 


PREFACE 


Although  we  are  a  fraternal  organization,  and  not  a  business  enterprise, 
yet  there  are  always  some  business  transactions  necessary  for  any 
co-operative  group,  and  the  better  and  more  systematically  we  can  handle 
these  transactions,  the  better  organization  we  can  have. 

With  the  increase  of  chapters  and  consequent  development  of  Sigma  Phi 
Epsilon,  it  becomes  more  and  more  necessary  to  systematize  the  work,  for 
one  chapter  to  help  the  other  in  giving  over  its  experience  and  for  the  grand 
oflGicers  to  help  us  get  the  best  results  with  the  least  work,  and  thus  make 
it  easy  for  new  chapters  to  get  a  financial  start  and  not  necessitate  a  new 
treasurer,  year  after  year,  to  find  out  by  hard  knocks  the  best  way  of  keeping 
his  records 

This  need  for  a  Uniform  System  of  Accounting  for  the  Fraternity  Chapters 
has  been  felt  for  some  time,  and  several  attempts  have  been  made  to  get 
some  system  in  use,  but  without  results.  At  the  Conclave  in  Detroit,  August, 
1912,  a  committee  consisting  of 

F.  S.  Desloge,  Indiana  Alpha: 

E.  G.  Brown,  Delaicare  Alpha; 

W.  F.  WiNGETT,  Delaware  Alpha,  Grand  Treasurer; 

O.  G.  Reumaxx,  ISlew  York  Alpha,  Chairman., 

decided  upon  a  general  plan  and  left  the  detail  to  be  carried  out  by  our 
Grand  President,  Brother  Griffin,  and  myself. 

During  the  session  of  1913-14  an  up-to-date  system  was  compiled  and 
the  books  printed.  This  system  has  been  compiled  to  cover  conditions  in 
all  chapters,  and  thus  many  chapters  will  not  have  use  for  all  books  and 
forms,  but  this  should  in  no  way  confuse  any  such  chapters.  It  has  not 
been  compiled  with  the  idea  of  making  work  for  the  chapters,  but  to  facilitate 
the  work  of  both  the  Local  Chapters  and  the  Grand  Chapter;  it  enables 
chapters  to  know  what  is  owed  them  by  the  brothers  and  what  they  owe  as 
a  chapter,  and  further  enables  the  chapter  treasurer  to  make  out,  with  ease, 
the  monthly  report  for  the  grand  secretary,  as  complying  with  the  by-laws  and 
constitution,  section  34.  It  is  not  my  claim  that  the  system  is  perfect,  but 
it  does  give  the  results  desired  with  the  least  amount  of  work,  and  gives  a 
general  start  on  the  Uniform  System  idea. 

I  take  this  opportunity  to  acknowledge  the  invaluable  assistance  and 
material  help  of  our  grand  secretary,  Brother  W.  L.  Phillips;  also  to  our 
grand  president.  Brother  J.  C.  Griffin,  for  his  valuable  suggestions,  and  to 
the  committee  in  general. 

This  little  booklet  has  been  gotten  up  by  Brother  Phillips  and  myself 
to  facilitate  the  handling  of  the  system,  and  is  a  complete  explanation  of 
every  possible  entry  that  it  is  necessary  to  make  in  any  book. 

Hoping  that  this  system  will  help  to  give  each  chapter  a  better 
appreciation  of  its  financial  conditions,  I  am, 

Fraternally, 

Otto  G.  Reumann, 

Chairman, 
129  Lexington  Avenue, 
New  York  City. 


HFSG  8  la 


PART  I. 


CLASSIFICATION   OF   BOOKS 


BUDGET. 


MEMBERS'  ACCOUNTS. 


CASH. 


ACCOUNTS  PAYABLE. 


MISCELLANEOUS. 


Form    No.    1    (Budget)    Estimated    Receipts 
and  Disbursements  for  year. 


Form  No.  3— Weekly  Record  of  boarders. 

Form    No.    4 — Members'    Record    of   charges, 
four  years. 

Form  No.  6 — Members  Ledger  for  four  years. 

Form  No.  7 — Monthly  Summary  of  members 
accounts. 

Form  No.  10 — Members  Receipts. 

Form    No.    11— Fraternity    Special    Accounts 
Payable. 


Form  No.  8— Cash  Book  (Record  of  cash  re- 
ceived). 

Form   No.   13— Check  Book. 

Form  No.  9 — Cash  Book  (Cash  paid  record). 


Form   No.    2— Accounts   Payable  Voucher. 
Form    No.    5 — Record    of    Voucher    Accounts 


Payable. 


Form    No.    12— Journal. 


iviSiaJiSO 


PART  II 
LIST  OF  BOOKS 


Form    No.    1 — Budget    (Estimated    Receipts 
and  Disbursements  for  Year). 

Form  No.   2 — Accounts  Payable  Voucher. 

Form  No.   3 — Weekly  Record  of  Boarders. 

Form  No.  4 — Members  Record  of  Charges  for 
Four  Years. 

Form    No.    5 — Record    of    Vouched    Accounts 
Payable. 

Form   No.     6 — Members     Ledger     for     Four 
Years. 

Form  No.  7 — Monthly  Summary  of  Members 
Accounts. 

Form  No.  8 — Cash  Book  (Record  of  Cash  Re- 
ceived). 

Form  No.  9 — Cash  Book  (Cash  Paid  Record). 

Form   No.    10 — Members'    Receipts. 

Form    No.    11 — Fraternity    Special    Accounts 
Pa3''ab]e. 

Form  No.  12 — Journal. 

Form  No.  13 — Check  Book. 


PART  III 
EXPLANATION  OF  EACH  FORM,  OR  BOOKS 


GENERAL  INSTRUCTIONS. 


According  to  this  system,  all  Funds  are 
handled  by  the  Treasurer,  who  under  the  best 
arrangement  should  be  a  Junior.  There  should 
be  an  Assistant  Treasurer,  who  should  be 
elected  early  in  his  Sophomore  year  to  do  the 
bookkeeping  and  help  the  Treasurer.  It  is 
necessary,  absolutely,  that  this  brother  be  au- 
tomatically made  Treasurer  in  his  Junior 
year.  In  this  way  you  have  two  men  in  the 
chapter  who  know  the  finances  in  case  one 
leaves  the  college. 

This  whole  system  is  made  with  the  idea  of 
including  all  the  chapters,  therefore  we  have 
throughout  the  system  the  one  idea  of  divid- 
ing   everything    into    three    Departments: 

Chapter   Department, 

Board    Department, 

House  Department. 


CHAPTER  DEPARTMENT 


RECEIPTS. 


DISBURSEMENTS. 


INITIATION. 


PER  CAPITA  DUES. 


Chapter  Department. — This   division   is   used 
by  every  Chapter,  and  is  supported  by: 


Initiation  Fees,   Receipt  Account  No.   1. 

Monthly  Dues,  Receipt  Account  No.  2. 

Assessments    (Fines,   Banquet   charges,   etc), 
Receipt  Account  No.  5. 

Gifts   to   Chapter,   Receipt  Account  No.   7. 


Expenditures  are  made  €rom  this  Depart- 
ment (supported  by  money  received)  as  fol- 
lows: 


Initiation   to   Grand   Chapter,    Expense     Ac« 
count  No.   1. 


Per  Capita  Dues  to  Grand  Chapter,  Expense 
Account  No.  2. 


CHAPTER  DEPARTMENT  MISCELLANEOUS. 


Chapter  Department  Miscellaneous,  includ- 
ing "stationery  and  stamps"  and  "rushing" 
and  entertainment,"  etc.  Expense  Account 
No.  9. 


BOARD   DEPARTMENT 


RECEIPTS. 


DISBURSEMENTS. 


Board  Department. — This  Department  is 
used  when  the  Fraternity  runs  a  Fraternity 
table,  in  other  words  if  the  Fraternity  is  re- 
sponsible for  the  collection  of  board  and  the 
payment  of  bills  incurred,  then  this  Depart- 
ment is  used. 


Receipts  for  this  department  are  received 
from  but  one  source,  and  that  is  money  re- 
ceived in  payment  of  board  by  members  who 
are  either  regular  boarders  by  the  week  or  ir- 
regular boarders.  This  is  Receipt  Account  No. 
3. 


Disdursements. — All    disbursements    are 
vided  under  three  headings,  namely: 


di- 


Expense  Account,  No.  4,  for  provisions,  which 
include  "groceries,  vegetables,  meat,  dessert, 
etc." 

Expense  Account  No.  7  for  cook,  including 
cook's  salary  and  board,  Manager's  board  and 
Waiters'  board. 


Expense  Account  No.  10,  board  disburse- 
ment, Miscellaneous,  including  "laundry  and 
new  linen,  etc. 


HOUSE   DEPARTMENT 


RECEIPTS. 


DISBURSEMENTS. 


House  Department. — This  Department  is 
used  in  case  you  have  a  Fraternity  House,  or 
in  cases  where  the  Fraternity  receives  money 
from    members    for    rooming    purposes. 


Receipts  are  from  two  sources: 

First,   Receipt   Account   No.    4,    from     room 
rent,   either   regular   or   irregular   men; 

Second,    Receipt    Account    No.    8,    Gifts    for 
the   house. 


Disbursements  from  this  are  divided  into 
five   divisions: 

Expense  Account  No.  3,  house  rent  and  hall. 

Expense  Account  No.  5,  furniture  and  fix- 
tures. 

Expense   Account  No.   6,   servant. 

Expense  Account  No.  8,  water,  heat,  light. 

Expense  Account  No.  10 1/^,  House  Depart- 
ment— Miscellaneous,  including  "telephone  and 
telegraphing"  and  "reading  matter,"  etc. 


FORM  No.  1— BUDGET. 


Form  No.  1  Budget. —  (Estimated  Receipts 
and  Disbursements).  This  is  an  estimate 
made  in  advance,  estimating  upon  the  basis 
of  the  money  received  and  expended  in  previ- 
ous year,  just  how  much  money  you  expect  to 
receive  during  the  current  year  and  how  much 
you  can  accordingly  appropriate  to  the  various 
expense  accounts.  For  instance,  if  you  are 
running  a  house,  you  would  have  so  much 
money  that  you  estimate  you  will  receive  dur- 
ing the  year  from  room  rent.  Accordingly, 
you  would  begin  to  appropriate  so  much 
money  that  you  would  spend  for  the  necessary 
things  as  servant,  room  rent,  water,  heat  and 
light,  and  then  you  would  know  how  much 
money  you  could  appropriate  for  such  things 
as  reading  matter,  furniture  or  things  of  that 
sort. 

This  can  be  made  out  in  the  Spring,  after 
careful  thought,  by  the  Officers  of  the  Chapter, 
or  early  in  the  fall,  estimating  expenses  of  the 
year,  or  if  necessary  can  be  estimated  on  the 
basis  of  one-half  year.  The  sheet  is  divided 
into  three  departments:  the  chapter,  board, 
house,  and  they  are  used  in  accordance  with 
your  requirements  as  to  whether  or  not  you  run 
a  Fraternity  table  and  have  men  rooming  in  the 
Fraternity   house. 


FORM  No.  2.— ACCOUNTS  PAYABLE  VOUCHER. 


Form  No.  2. — Accounts  Payahle  Toucher.^ 
When  you  incur  any  debt,  as  soon  as  you 
know  it  is  due,  or  when  you  receive  any  bill 
against  the  Fraternity  you  should  enter  same 
on  Form  No.  2,  filling  in  the  Chapter's  name. 
State  and  City  (use  rubber  stamp)  filling  In 
"in  account  with"  the  name  of  the  man  whom 
you  owe. 

If  the  original  bill  has  been  sent  you,  at- 
tach same  or  else  itemize  it  on  the  voucher 
itself  in  detail.  On  the  bottom  of  this  form, 
you  will  notice  the  0.  K.  No.  1,  which  is  to  be 
filled  in  by  the  initials  of  the  man  who 
vouches  for  goods  received.  In  Space  No.  2, 
the  initials  of  the  man  who  approves  price, 
etc.,  are  put  in.  The  voucher  is  entered 
later  on  "Accounts  Payable  Record,"  and 
when  paid  this  voucher  is  again  taken 
out  of  unpaid  file,  at  which  time,  you  fill  in 
Space  No.  3,  having  it  approved,  according  to 
your  By-Laws  by  either  the  Treasurer  or  Presi- 
dent, or  both.  Use  Space  No.  4  for  the  date 
paid,  Space  No.  5  for  the  check  number,  which 
pays  the  voucher.  When  voucher  is  first 
entered,  it  is  folded  and  on  the  outside  you 
will  fill  in  consecutively,  beginning  with  No. 
1,  the  Voucher  Number,  also  fill  in  "amount 
of  the  voucher"  "in  whose  favor  it  is,"  the 
"month  that  it  was  entered,"  and  under  "Dis- 
tribution of  Accounts,"  you  charge  it  to  one 
of  the  named  Expense  Accounts,  accordingly 
as  to  whether  it  is  chapter  Department,  ex- 
pense   incurred,    or    some     other      department. 

There  is  no  provision  under  "Distribution  of 
Accounts"  on  outside  of  Voucher  for  Account 
No.  V2  "Special  Account"  but  you  can  mark 
"Account  V2  Special  Account"  at  extreme 
bottom    of   Distributions. 


10 


FORM  No.  3,— WEEKLY  RECORD  OF  BOARDERS. 


Form  No.  3. — Weekly  Record  of  Boarders. — 
This  form  is  used  only  by  those  chapters  hav- 
ing Fraternity  Table,  and  can  be  kept  in  the 
dining  room  or  kitchen  by  the  steward  or 
waiters. 

It  is  kept  simply  to  get  a  record  of  irregular 
boarders,  allowing  the  steward  to  fill  in  the 
date  and  the  meal  at  which  member  was  at 
the  Chapter  House.  This  is  totalled  at  the 
end  of  the  week  by  the  steward,  and  should  be 
handed  over  to  the  Treasurer  who  charges 
them  respectively  to  the  members. 


11 


FORM   No.  4.— MEMBERS  RECORD  OF  CHARGES  FOR  FOUR 
YEARS. 

Form  No.  4. — Members  Record  of  Charges 
for  Four  Years. — This  record  is  simply  a  de- 
tailed record  of  all  charges  made  to  any 
brother  for  the  whole  four  years  at  college. 
As  soon  as  there  are  any  charges  to  a  brother, 
he  should  be  given  a  page  filling  in  the  Local 
Membership  number  (which  should  run  along 
consecutively  unless  you  have  pledges  who 
have  charges),  also  filling  in  the  General  Mem- 
bership number.  If  he  is  a  first-year  man, 
then  you  use  columns  for  example,  this  year, 
you  would  fill  in  under  "First  Year,"  college 
year,  as  it  would  now  appear,  namely  1913-14. 
Charges  are  made  to  this  sheet  as  follows: 

For  Initiation. — There  should  be  but  one 
charge   under   this   head. 

For  Dues. — Fill  in  here  tbe  amount  that 
you    charge   for   dues   each    month. 

For  Board. — If  there  are  any  charges  fo-r 
table  board,  it  is  put  under  Column  headed 
"For  Board."  It  is  in  this  column  that  ir- 
regular boarders  are  charged  from  Form  No.  3. 

"Exp."  means  "Explanation" — in  case  the 
amount  charged  for  board  is  greater  or  less 
than  usual,  and  you  wish  to  account  for  it 
by  saying  "one  or  two  meals  out"  or  the  like, 
you  make  memo.  here. 

Under  the  heading  "For  room"  charge  is 
made  as  soon  as  it  is  incurred  either  charg- 
ing by   the  week,   month   or  quarterly. 

The  Column  headed  ''For  Assessments"  is 
to  be  used  for  fines,  banquets,  fees  or  any 
other  charge  to  members.  "Exp."  means  "Ex- 
plantation  and  should  be  used  to  give  the  de- 
tail of  the  charge  viz.  "fine  for  absence." 

You  will  notice  that  each  month  is  divided 
on  left  hand  margin  into  five  periods  of  the 
month.  These  are  for  the  week  endings,  and 
charges  are  entered  by  filling  in  under 
"(date)"  the  day  of  the  end  of  the  week  of 
the   charge  you   are  making. 


END  OF  MONTH. 


At  the  end  of  the  month,  all  these  charges 
are  totalled  for  the  month  and  are  posted  to 
Form  No.  6  "Members  Ledger,"  individual 
totals  of  all   debts. 


12 


FORM  No.  5.— RECORD  OF  VOUCHED  ACCOUNTS  PAYABLE.   i 


Form  No.  5. — Record  of  Vouched  Accounts 
Payable. — When  a  bill  is  incurred  against  the 
chapter  for  any  indebtedness,  as  was  stated 
above,  a  voucher  is  filled  out  on  Form  No.  2. 
This  voucher  is  then  entered  on  the  above 
named  "Vouched  Accounts  Payable  Record." 
The  page  runs  across  the  entire  book,  using 
two  sides  of  book.  It  is  divided  into  three  d^ 
partments  exactly  as  is  Form  No.  2,  namely 
Chapter,  Board  and  House  Dejyartments.  On. 
entering  vouchers,  you  enter;  beginning  at  the 
left  hand  side,  the  "name  of  the  creditor," 
"Voucher  number,"  and  total  "amount  of 
voucher,"  then  this  amount  is  charged  up 
under  one  of  the  sub-headings  of  either  one  of 
the  three  Departments  (same  as  outside  of 
voucher  Form  No.   2).  > 


TOTALING 


. .  Totaling. — See  page  15  for  totaling  sheet  at 
end  of  month. 


13 


EXPLANATJON  OF  EXPENSE  ACCOUNTS 


E'xplanation  of  Expense  Accounts  as  found 
on  Voucher  Form  No,  2. 

All  expenses  go  under  one  of  three  heads, 
Chapter,  Board  or  House.  If  you  do  not  run 
chapter  table,  you  have  no  charges  for  Board 
Department  expenses. 

If  you  do  not  have  Fraternity  house  or  rent 
one,  you  have  no  charges  for  House  Depart- 
ment. 

Every  chapter  uses  Chapter  Department. 

CHAPTER  DEPARTMENT. 

Expense  Account  No.  1. — Here  you  charge 
$10.00   sent  to  Grand  Chapter. 

Expense  Account  No.  2. — Here  you  charge 
$4.00  per  capita  tax  sent  to  Grand  Chapter. 

Expense  Account  No.  9 A. — For  all  stationery 
and  stamps  used  by   Secretary  for  Fraternity. 

Expense  Account  No.  9B. — Charge  rushing 
and   entertaining  of  Fraternity   visitors. 


INSTALLATION. 


Expense  Account  No.  9C. — Charge  Delegate's 
to  Conclave  or  to  installation  paid  by  Chapter, 

Expense  Account  No.  9D. — Any  books  for 
Fraternity  library. 

Expense  Account  No.  9E. — If  you  have  meet- 
ing place,  then  charge  amount  here.  If  you 
meet  in  Chapter  House,  and  wish  to,  you  can 
make  a  certain  amount  as  part  of  rent  you 
pay  and  charge  this  to  9E  so  that  it  will  be 
covered  by  dues  (to  cover  expenses  of  part 
of  house  used  by  all  members). 

Expense  Account  No.  9F. — Any  gifts  or  items 
of  charity  voted  by  the  chapter  as  a  whole. 

Expense  Account  No.  9G. — This  is  for  all 
ether  expenses  which  are  to  be  covered  by  all 
members  and  are  of  a  general  Fraternity  in- 
terest. 


14 


EXPENSE  ACCOUNTS 


BOARD  DEPARTMENT. 


Used  only    by    chapters    having     Fraternity 
table. 


Expense  Account  No.  4A. — If  you  wish  to 
know  how  much  money  is  spent  for  meat,  des- 
serts, etc.,  separate,  then  use  respectively  ac- 
counts No.  4A-B-C-D-E'.  If  not  then  use  4A 
and   enter  all   provision  bills  here. 

Expense  Account  No.  7. — Here  you  enter  the 
cook  or  any  kitchen  help's  salary.  If  you  give 
the  cook  or  kitchen  help  board  free  of  charge 
(as  a  return  for  service)  then  make  out  a 
Voucher,  Form  No.  2,  at  the  end  of  week  or 
month  for  amount  or  cost  of  this  board.  Draw 
check  to  "cash"  to  pay  Voucher  and  enter 
through  Members'  Receipt  Form  No.  10  as  cash 
received. 

Expense  Account  No.  IB. — Same  as  Expense 
Account  No.  7A.     (Manager's  Board)  Jr. 

Expense  Account  No.  7C. — Same  as  Expensa 
Account  No.  7A.     (Waiter's  Board)   Jr. 

Expense  Account  No.  lOA  is  for  new  table 
linen  and  laundry  of  table  linen,  waiters  coats 
and  things  for  kitchen  or  dining  room. 

Expense  Account  No.  lOB,  is  for  kitchen 
utensils,  dishes  and  silver  used  in  dining  room 
and  kitchen. 

Expense  Account  No.  IOC. — If  you  buy 
kitchen  coal  for  special  kitchen  stove,  it  should 
be  charged  here.  If  you  do  not  buy  separately 
and  yet  use  the  coal  ordered  by  Fraternity, 
theii  you  should  either  charge  this  to  Expense 
Account  IOC  directly  by  mouth  or  season  or 
else  include  it  in  the  amount  you  charge  for 
rent   under   Account   lOD. 

Expense  Account  No.  lOD. — This  is  for  an 
estimated  amount  which  you  charge  Board  for 
light,  repair,  and  proportionate  rental  of  din- 
ing room  and  kitchen.  You  can  make  charge 
Quarterly  or  Monthly  or  Yearly.  The  charge 
is  entered  Form  2  Voucher,  charged  against 
this  account.  Check  is  made  payable  to 
"Cash"  and  is  then  entered  as  cash  received 
using  Form  No.  10  and  entering  same  as  Room 
Rent  the  same  as  if  brother  was  paying  rent 
for  that  room.  In  other  words,  the  kitchen 
is  paying  you  room  rent. 

Expense  Account  No.  lOE,  includes  all 
charges  to  Board  Department  not  included  in 
any  of  above  Board  Expense  Accounts. 


15 


EXPENSE   ACCOUNTS 


HOUSE  DEPARTMENT. 


(Used   only   when   have   rooms     in    Chapter 
House.) 


Expense  Account  No.  3,  is  for  House  Rent. 

Expense  Account  No.  5,  is  for  any  charges 
of  furniture  or  large  articles  for  the  house. 

Expense  Account  No.  6,  is  for  charges  of 
servant  for  running  house. 

Expense  Account  No.  8A,  is  for  water  used 
in  house. 

Expense  Account  No.  8B,  is  for  coal  used  in 
house  (see  Expense  Account  IOC). 

Expense  Account  No.  8C,  is  for  electric  light 
or  gas  bills. 

Expense  Account  No.  lOi/^A,  is  for  telephone 
which  is  a  house  matter.  Most  charges  for 
telegrams  are  more  apt  to  be  for  all  active 
members  interest,  instead  of  those  living  in 
house,  and  if  so  should  not  be  charged  to  this 
account  but  to  9G. 

Expense  Account  No.  lOi/^B,  is  for  reading 
matter  for  the  house.  Tliis  is  charged  to 
House,  because  it  is  primarily  for  House  Mem- 
bers, but  if  you  desire  magazines,  etc.,  to  be 
charged  to  chapter  as  a  whole,  then  charge 
same  to  Expense  Account  No.  9G,  "Chapter  De- 
partment— Miscellaneous"  or  else  include  it  in 
amount  you  charge  Chapter  Department  for 
rent. 

Expense  Account  No.  IQi/^C,  is  for  plumbing 
done  in  house. 

Expense  Account  No.  lOi/^D,  is  for  all  items 
such  as  wall  papering,  repairs  about  house  and 
small  house  furnishings  of  too  small  account 
to  put  in  as  Furniture. 

Expense  Account  No.  IQi/^E,  is  for  any 
chapter  wishing  to  set  aside  a  certain  amount 
each  month  to  start  a  sinking  fund  for  build- 
ing house  or  to  sot  asid«  money  for  a  piano 
or  for  furniture  or  the  like. 

Expense  Account  No.  IQi^F,  is  for  any  mis- 
cellaneous charges  to  House  Department. 


16 


EXPENSE   ACCOUNTS 


SPECIAL  ACCOUNTS  PAYABLE. 


TOTALING  RECORD. 


All  "Special  Accounts  Payable,"  Form  No. 
11,  at  the  time  the  note  is  issued  must  have 
a  Voucher  No.  2  filled  out  for  them.  This  is 
entered  on  its  "Vouched  Accounts  Payable 
Record"  just  as  any  other  obligation  but  is 
entered  on  "Account  No.  i^,  "Special  Accounts 
Payable,"  at  the  right  of  the  sheet. 

One  page  of  Vouched  Accounts  is  used  each 
month,  regardless  of  the  number  of  vouchers 
that  are  entered  for  month,  unless  there  are 
more  vouchers  than  enough  to  fill  one  page,  in 
which  case  a  full  page  is  given  to  the  balance. 
At  the  end  of  the  month,  this  sheet  is  totaled  at 
the  bottom  as  follows: 

1.  The  total  for  the  sheet.  If  more  than 
one  sheet  has  been  used  during  the  month, 
the  total  of  these  is  entered  on  line  No.  1 
(Grand  Total  Account  Payable  for  month). 
To  this  is  added  in  Line  No.  2,  "the  amount 
due  and  unpaid  last  month,"  which  is  taken 
fT-om  the  last  row  of  figures  on  the  same 
"Vouched  Accounts  Payable  Record"  for  the 
previous  month,  adding  the  two  together  you 
will  get  the  total,  which  is  filled  in  Line  No. 
3;  then  from  the  cash  book,  we  get  from 
"Cash  Paid  Record,"  Form  No.  9,  at  the  bot- 
tom of  the  page  under  "Distribution  of  Money 
Paid  for  Amount  Due  at  last  report"  and 
under  "Distribution  of  Money  Paid  for 
Amount  Due  for  Current  Month"  we  fill  in  on 
Form  No  5  "Amount  Paid  during  Month." 
Subtracting  this  from  Line  No.  3,  we  get 
"Amount  Due  and  Unpaid."  This  gives  us  in- 
formation for  "Liabilities"  on  Page  No.  4  of 
the  Monthly  Report,  using  Liability  Account 
Numbered  as  stated  on  last  line  of  Form  No. 
5,  which  corresponds  to  the  left  hand  margi- 
nal liability  number  on  page  4  of  the  Monthly 
Report  under  the  head  of  "Liabilities"  The  * 
(star)  found  at  bottom  of  this  record  calls  at- 
tention to  fact  that  when  there  is  more  than 
one  expense  item  under  an  expense  number 
then  they  are  added  together  and  instead  of 
adding  Line  1  and  2  under  Column  "station- 
ery and  stamps"  and  likewise  Line  1  and  2  of 
"Rushing  Expense;"  you  add  lines  1  and  2  of 
columns  9A,  9B,  9C,  9D,  9B,  9F  and  9G  to- 
gether and  put  sum  total  is  printed  opposite 
line  3.  The  reason  for  this  is  that  "Cash  Paid 
Record,"  Form  No.  9  does  not  subdivide  "chap- 
ter department  Misc."  (Acct.  9 A,  B,  C,  etc.) 
but  speaks  of  them  all  as  Acct.  9  (Chapt.  Dept. 
Misc.)  The  same  applies  to  Accounts  4,  7,  10, 
8  and  10 Vs. 
17 


FORM  No.  6.— MEMBERS'  LEDGER  FOR  FOUR  YEARS. 

Form  No.  6 — Members'  Ledger  for  Four 
Years. — As  soon  as  any  brother  or  pledge  be- 
comes indebted,  he  is  given  a  page,  name  is 
filled  in  together  with  both  the  Membership 
Number  (Chapter)  and  General  Membership 
number;  accordingly  also  you  use  either  the 
first,  second,  third  or  fourth  year  column  ac- 
cording to  his  year  in  college  and  as  you  have 
done  in  Form  No.  4  under  the  head  "First 
Year,  Second  Year,"  etc.  At  the  tnd  of  the 
month,  you  post  all  TOTAL  OF  CHARGES  on 
Form  No.  4,  "Members'  Record  of  Charges"  to 
the  respective  debits  (Dr.)  on  Form  No.  6, 
"Members'  Ledger" — For  instance,  if  a  brother 
had  several  charges  for  board  as  itemized  on 
Form  No.  4,  the  total  of  same  would  be  posted 
on  Form  No.  6,  "Members'  Ledger"  under  col- 
umn "D"  called  "Board"  in  Column  marked 
"Dr."    (Debit). 

At  end  of  month  the  CREDITS  are  taken 
from  the  "Cash  Received  Book,"  Form  No.  8, 
and  are  posted  in  total  under  credit  to  which 
it  should  apply  as  of  "Dues,  Board,  Room,  etc." 
Then  all  these  "Debits"  (Dr.)  under  Column 
A,  B,  C,  D,  E  and  F  are  totaled  and  put  in 
Col.  G  under  the  head  of  "Total  Debits,  in- 
cluding Col.   B." 

Credits  of  course  are  added  in  like  manner 
(totaling  credits  of  column  A,  B,  C,  D,  E  and 
F)  and  entered  in  Col.  H,  under  head  of  "To- 
tal Credits  for  Month."  Col.  "H"  is  then  sub- 
stracted  from  "G,"  giving  us  the  debit  balance, 
which  is  entered  "Balance  Due"  under  Col. 
I;  the  column  "Credit  Balance"  is  never  used. 
Any  money  paid  in  advance  is  entered  in  col- 
umn called  "Memo.  Column"  at  the  extreme 
right,  and  is  simply  used  as  a  memorandum  to 
show  any  money  paid  in  advance,  which  has 
not  been  applied  for  current  indebtedness.  At 
the  end  of  each  month,  the  balance  due,  for 
instance  for  February  in  Col.  "I"  under  head 
of  "Dr.  Balance,"  is  entered  in  March  under 
Column  B  "Balance  Due  and  Unpaid  at  Last 
Report   for   all   Causes"   under    (Debit)    Dr. 


18 


FORM  No.  7.— MONTHLY  SUMMARY  OF  MEMBERS'  ACCOUNTS. 


Form  No.  7 — Monthly  Summary  of  Members* 
Accounts. — At  the  end  of  each  month  after  the 
month's  work  has  been  closed  on  Form  No.  6, 
Members'  Ledger,  as  instructed  above,  then  a 
summary  is  made  of  all  the  members  as  owing 
on  Form  No.  6.  This  is  simply  summarizing 
all  of  the  sheets  of  Form  No.  6,  and  when 
totaled  at  the  bottom,  is  an  exact  duplicate  of 
page  3  of  the  Monthly  Report  which  is  sent 
to  the  Grand  Secretary.  At  the  bottom  of  this 
form  under  "Totals  for  Month,"  sum  of  the 
(debits)  Dr.  under  Columns  A,  B,  C,  D,  E  and 
F  should  equal  the  total  of  Debits  (Dr.)  under 
"G;"  likewise  the  sum  of  the  (Credits)  Cr. 
under  Columns  A.  B.  C.  D,  E  and  F  should 
equal  the  total  credits  under  "H."  The  dif- 
ference, that  is,  the  grand  total  of  "H"  sub- 
tracted from  "G"  should  give  the  debit  bal- 
ance under  Col.  I.  This  is  a  proof  that  work 
has  been  done  correctly. 

There  is  no  column  J  (money  paid  in  ad- 
vance), on  Monthly  Report  to  Grand  Secretary, 
but  use  extreme  right  hand  margin. 

In  case  you  have  any  alumni  who  have  left 
college  owing  the  chapter  money,  each  such 
alumnus  should  be  given  a  full  page  on  Mem- 
bers' Ledger,  Form  No.  6.  In  the  regular  order 
of  things  this  will  then  be  posted  to  Form  No. 
7,  "Summary  of  Members'  Accts."  at  the  end 
of  the  month  and  will  accordingly  appear  on 
page  3  of  the  Monthly  Report.  We  ask  you 
however,  to  separate  the  active  members  ac- 
counts from  the  alumni  members  accounts  on 
Form  No.  7  and  page  3  of  the  report. 


19 


CASH  BOOK 


FORM  No.  8.— CASH  BOOK— (RECORD  OF  CASH  RECEIVED). 


Form  No.  S—Cash  Book. —  (Record  of  Cash 
Received). — At  the  end  of  the  month  or  as 
frequently  as  necessary  the  Receipts,  Form 
10,  money  received  from  members  is  posted 
on  Form  No.  8,  Cash  Book,  date  is  filled  in, 
from  whom  received,  Receipt  number  and  all 
money  received  is  for  one  of  two  things;  either 
for  current  month,  in  which  case  it  is  put 
under  Initiation,  Monthly  Dues,  Board,  etc., 
in  Col.  L,  or  else  secondly,  it  should  apply  on 
what  was  owed  before  the  current  month,  then 
it  should  be  entered  under  Initiation,  Dues, 
Board,  etc.  in  Col.  K  (Receipts  to  apply  on  ac- 
counts  due  and   unpaid  at  last  report). 

The  total  is  entered  under  Column  "Total 
Received." 

When  any  money  is  paid  in  advance,  it  is 
entered  under  Column  headed  "Special  Ac- 
counts Payable." 

No  matter  how  many  entries  there  are  un- 
less there  are  more  than  enough  to  fill  one 
sheet  an  entire  sheet  is  given  over  to  each 
month.  At  the  end  of  the  month,  the  sheet  is 
totaled  lenghtwise,  and  then  'the  totals  are 
re-copied  u])  and  down  under  the  head  of 
"Distribution  of  Receipts  on  last  report.  Col. 
K."  (I  would  hereby  call  your  attention  to  the 
fact  that  on  the  left  hand  side  of  the  Cash 
Book,  right  hand  page  (line  30  heavy  type) 
Form  No.  8,  Col.  K,  should  read  "Distribu- 
tion of  Receipts  on  Last  Report."  This 
is  a  printer's  error.)  Likewise  at  the  end  of 
the  month,  totals  are  carried  down  under  the 
head  of  "Distribution  of  Receipts  on  Current 
Month,"  Along  side  of  "Total  Receipts  dur- 
ing Month,"  you  fill  in  the  amount  of  money 
received  hoth  for  current  and  last  report  dur- 
ing month.  After  this  the  "Cash  on  hand  at 
last  report"  plus  the  amount  above  namely: 
(Total  Receipts  During  Month)  giving  you  a 
total  of  all  money  on  hand  at  previous  month 
and  received  during  month.  This  total  should 
agree  with  the  final  total  on  Form  No.  9 
"Cash  Paid  Record,"  and  is  a  proof  of  your 
cash  being  right. 

Furthermore,  you  will  find  that  the  distri- 
bution at  the  bottom  of  Form  No.  8  "Cash  Re- 
ceived" is  exactly  what  is  necessary  for  Page 
4  of  the  Monthly  Report  to  the  Grand  Secre- 
tary under  "Chapter  Cash  Account"  on  leffi 
hand  side  under  the  heading  of  "Receipts  Dur- 
ing Month." 

20 


FORM  No.  9.— CASH  BOOK— (CASH  PAID  RECORD). 


TOTALING. 


CASH  BALANCES. 


Form  No.  9 — Gash  Book — (Cash  Paid 
Record). — This  record  comprises  two  pages 
running  all  the  way  across  the  book.  Entries 
are  made  to  this  record  from  "Stub"  of  the 
Check  Book,  Form  No.  13,  where  postings  are 
made  to  the  "Cash  Paid  Record,"  using  the 
voucher  which  is  being  covered  by  the  check 
and  filling  in  the  "date  when  paid,"  "to  whom 
paid,"  "check  number,"  "voucher  number," 
and  accordingly  distributing  it  under  one  of 
two  headings,  either  under  "Paid  for  Amounts 
Due  and  Unpaid  at  Last  Report"  (First  l^ 
of  record)  or  under  "Paid  for  Amounts  due 
for  Current  Month,"  accordingly  as  it  is  for 
a  check  which  is  paying  a  current  debt  or  an 
old  debt.  In  case  of  check  being  made  in  pay- 
ment of  a  "note  paid  in  advance,"  Form  No. 
11,  then  it  is  distributed  under  No.  i/^  "Spe- 
cial Account  Payable."  One  sheet  is  used  dur- 
ing the  month  no  matter  how  many  entries 
are  made  unless  there  are  a  greater  number 
than  can  be  contained  in  one  page,  in  which 
instance  balance  are  given  a  full  sheet. 


At  the  end  of  the  month  sheet  is  totaled,  and 
the  totals  are  distributed  up  and  down  in  col- 
ums  under  "Distribution  of  Money  Paid  for 
amounts  due  and  unpaid  at  last  report,"  or 
under  "Distribution  of  Money  Paid  for 
Amounts  Due  for  Current  Month,"  at  which 
time  also  you  fill  in  the  "total  payments  dur- 
ing month,"  adding  to  this  "Cash  on  hand  at 
this  report"  (which  should  be  the  amount  of 
cash  you  actually  have  on  hand).  Be  sure  to 
count  your  cash. 


The  total  of  these  two  should  agree  with  the 
total  as  found  in  lower  right  hand  corner  of 
Cash  Received,  Form  No.  8. 

The  distributions  at  bottom  of  this  sheet  are 
exactly  what  is  required  on  page  4  of  the  Month- 
ly Report  to  the  Grand  Chapter  under  "Chapter 
Cash  Account"  under  "Disbursements  During 
Month." 


21 


FORM  No.  10.— MEMBERS'  RECEIPTS. 


Form,  No.  10 — Members  Receipts. — When  any 
money  is  received  for  any  purpose  whatsoever, 
it  is  entered  upon  this  form,  and  a  receipt  is 
given.  Receipts  are  to  be  numbered  consecu- 
tively under  receipt  number,  and  when  a 
brother  wishes  to  pay,  it  is  best  to  refer  to  his 
account  and  to  see  first  of  all  whether  it  is 
to  apply  "on  last  month  or  prior,"  "current 
month"  or  "in  advance,"  accordingly  then  it 
is  again  divided  as  to  whether  he  is  paying 
Initiation,  Dues,  Board  or  etc.  In  case  some 
of  the  money  he  is  paying  is  to  apply  on 
"Money  Paid  in  Advance,"  it  is  not  sufficient 
to  simply  give  this  receipt,  but  a  special  form. 
Form  No.  11,  "Special  Accounts  Payable," 
must   also   be   used. 

At  the  end  of  the  month,  these  stubs  are 
posted  to  Form  No.  8,  "Cash  Received." 


22 


SPECIAL  ACCOUNTS  PAYABLE 


FORM  No.  n.— FRATERNITY  SPECIAL  ACCOUNTS  PAYABLE. 

Form  No.  11 — Fraternity  Special  Accounts 
Payable. — This  form  is  used  when  any  money- 
is  paid  in  advance,  in  other  words  when  there 
is  no  charge  to  cover  money  being  received. 
The  note  is  issued  as  any  promisory  note  ana 
given  to  the  brother  as  a  note  which  you  as 
the  Fraternity  owe.  The  reason  for  this  be- 
ing handled  in  this  manner  is  because  the 
Fraternity  is  not  entitled  to  any  money  until 
it  is  actually  due  at  which  time  charge  is 
entered.  If  however  money  is  paid  in  advance, 
it  is  simply  the  same  as  a  loan,  thereby  in- 
curring a  debt,  which  we  cover  by  this  note 
and  which  must  be  entered  as  any  debt,  Form 
No.   2,   "Accounts   Payable  Voucher." 

Whenever  a  brother  wishes  to  have  this 
note  apply  on  an  indebtedness,  which  has  since 
become  due,  the  Chapter  Treasurer  makes  out 
a  check,  Form  No.  13,  as  though  he  were  pay- 
ing any  bill,  and  thus  he  pays  the  bill  which 
has  been  incurred  and  entered  at  some  previ- 
ous time  on  Form  No.  2,  The  check  should 
be  endorsed  by  the  brother  who  has  the  note, 
and  upon  return  of  the  note,  this  check  is  then 
handled  as  any  money  coming  in  from  him 
for  the  time,  and  the  receipt  is  then  given 
for  the  amount,  Form  No.  10. 


23 


JOURNAL 
FORM  No.  12.— JOURNAL 


Form  No.  12 — Journal. — Under  the  present 
system,  and  until  further  notice,  there  will 
be  practically  no  use  for  the  Journal,  unless 
some  of  the  chapters  wish  to  use  it  as  a  Day 
Book  for  record  of  some  of  their  entries. 


24 


CHECK  BOOK 


FORM  No.  13.— CHECK  BOOK, 


Form  No.  13 — Check  Book. — This  is  a  uni- 
form check,  to  be  used  by  our  chapters  and 
are  numbered  consecutively.  No  check  is  to 
be  made  unless  there  is  a  voucher  which  has 
been  regularly  entered  to  cover  it.  Further, 
nothing  is  to  be  paid  except  by  check. 

The  check  as  will  be  noticed  on  left  hand 
side  is  filled  in  by  the  date  of  invoice  and 
amount,  and  thus  when  properly  endorsed  does 
not  require  any  further  receipt.  The  Bank, 
State  and  City  should  be  filled  in  by  the  name 
of  the  Bank  where  you  have  your  deposit, 
checks  should  be  signed  by  the  Chapter  Treas- 
urer. In  some  cases,  it  is  customary  to  have 
these  checks  approved  by  the  President.  Op- 
portunity has  been  thus  afforded  for  doing 
this,  but  in  case  some  of  the  chapters  do  not 
wish  to  have  this  approved,  it  will  be  best 
either  for  the  chapter  Treasurer  to  sign  his 
own  name  in  space  as  President,  or  else  to 
mark  "not  used."  The  stub  of  the  check  book 
should  contain  the  "number  of  check,"  "date," 
"to  whom  paid,"  "date  of  invoice  and  amount" 
and  "voucher  number." 

At  the  end  of  month,  postings  are  made  from 
these  stubs  to  the  Cash  Paid  Record,  Form  No. 
9. 


25 


PART  IV. 
MONTHLY  REPORT 


Pages  1  and  2  are  filled  out  by  the  Secretary 
as  usual.  Page  3  is  an  exact  copy  of  Form 
No.  7,  "Monthly  Summary  of  Members'  Ac- 
counts." 

Page  No.  4,  Chapter  Cash  Account. — "Re- 
ceipts During  Month" — This  is  an  exact  copy 
of  the  distribution  as  shown  at  the  bottom  of 
sheet  of  Form  No.  8,  "Cash  Received  Record." 

''Disbursements  During  Month." — This  is  an 
exact  copy  of  disbursements  at  the  bottom  of 
Sheet  Form  No.   9,  "Cash  Paid  Record." 

Page  No.  4,  Financial  condition  of  chapter,  see 
page  25  of  instructions. 


26 


MONTHLY  REPORT 


FINANCIAL  CONDITION 
OF  CHAPTER 


ASSETS. 


"CASH  ON  HAND. 


Assets. — Estimate,  if  you  have  any,  the  value 
of  Chapter  House  and  lot,  or  household  furni- 
ture and  insert  accordingly  opposite  Lines  19, 
20.  or  21. 


"Cash  on  Hand.'' — This  is  taken  from  line 
14  under  Col.  P.  and  is  inserted  here,  or  bot- 
tom of  Form  9,  "Cash  on  hand  this  report." 


'ACCOUNTS  RECEIVABLE." 


'BILLS  RECEIVABLE/ 


"INTEREST. 


"LIABILITIES." 


''Accounts  Receivable." — This  is  taken  from 
page  3  of  the  Monthly  Report,  a  total  of  col- 
umn  I,   "Balance  due  by  members." 


''Bills   Receivable." — This   is   to   include   any 
notes  due  to  the  chapter. 


''Interest." — This  is  for  any  interest  on  any 
debt  which  is  owed  to  the  chapter;  totalling 
this   gives   you   the   total  Assets. 


"Liabilities". — Liabilities  are  taken  from  the 
last  line  of  Form  No.  5,  "Record  of  Vouched 
Accounts  Payable,"  and  are  accordingly  filled 
in,  as  Liability  Account  number  of  Form  No. 
5  corresponds  with  the  line  number  on  left 
hand  edge  of  page  4  of  Monthly  report  under 
Liabilities.  The  total  gives  Total  Liabilities, 
and  the  difference  between  Total  Assets  and 
Total  Liabilities  should  give  the  Net  Assets  of 
the    Chapter. 


27 


PART  V. 
INSTRUCTIONS  CLASSIFIED 
BY   TRANSACTIONS 


MEMBERS. 

CHARGES. 


PAYMENTS. 


ADVANCE  PAYMENTS. 


NOTES  DUE. 


When  Members  Have  Charges,  they  are  first 
to  be  entered  in  detail  on  Form  No.  4,  Mem- 
bers Record  of  Charges,  putting  it  under  the 
man's  college  year,  and  opposite  the  month  for 
which   it  is  incurred. 


When  a  Member  Pays,  refer  to  his  page  in 
Form  No.  6,  Member's  Ledger,  to  ascertain 
what  his  account  shows  he  owes,  accordingly, 
then  receipt  is  given,  Form  No*  10,  which  is 
divided  into  either  "Last  Month,"  "CuiTent 
Month,"  or  "In  Advance."  Part  of  this  money 
is  paid  in  advance,  then  a  note  Form  No.  11 
must  be  given.  Under  "Last  Month"  or  "Cur- 
rent," it  is  necessary  to  show  whether  money 
received   for   fees   or  board,   etc. 


When  Money  is  Paid  in  Advance,  either  as 
part  of  a  payment  including  current  month 
charge  or  a  direct  payment  in  advance,  a  note 
must  be  given,  Form  No.  11,  "Special  Accounts 
Payable."  This  is  then  entered  on  Form  No. 
2,  "Accounts  Payable  Voucher,"  and  charged 
to  "Special  Account"  No.  Yq  on  ''Record  of 
Mouched  Accounts  Payable"  Form  No.  5. 


When  Notes  Become  Due,  when  these  notes 
become  due,  Form  11,  in  other  words,  when 
you  have  a  charge  to  offset  money  paid  in 
advance,  you  get  note  from  brother  who  has 
paid  in  advance,  then  make  check  to  pay  your 
voucher  covering  this  note.  This  check  is  then 
endorsed  by  the  brother  who  has  paid  in  ad- 
vance and  you  enter  it  on  Form  No.  10  just 
as  though  money  were  being  received  for  the 
first    time. 


28 


INSTRUCTIONS,  CLASSIFIED^ 
BY  TRANSACTIONS 


CASH. 

FORM  No.  8-"CASH  RECEIVED  RECORD." 


Form  No.  8,  "Cash  Received  Record"  is  got- 
ten from  posting  the  stubs  of  Members'  Re- 
ceipts, Form  No.  10. 


FORM  No.  9.-"CASH  PAID  RECORD." 


Form   No.    9,   "Cash   Paid   Record"   is   taken 
from  stubs  of  Check  Book,  Form  No.  13. 


INSTRUCTIONS,   CLASSIFIED 
BY   TRANSACTIONS 


ACCOUNTS  PAYABLE. 


WHEN  A  BILL  IS  INCURRED. 


Whenever  a  Bill  is  Incurred,  enter  bill  or 
attach  same  to  Form  No.  2,  "Accounts  Payable 
Voucher."  These  are  entered  on  Form  No. 
5,  "Record  of  Vouched  Accounts  Payable." 
These  unpaid  vouchers  are  filed  consecutively 
in  Unpaid  File  until  paid.  This  should  agree 
at  end  of  month  with  "Amount  Due  and  Un- 
paid" at  bottom  of  Form  5,  "Accounts  Pay- 
able Record." 


WHEN  YOU  WISH  TO  PAY  FRATERNITY  BILLS. 


Whenever  you  Wish  to  Pay  Fraternity  Bills, 
go  to  unpaid  file  and  get  voucher  which  you 
wish  to  pay,  after  making  check  for  same  and 
entering  same  on  Form  No.  5,  "Accounts  Pay- 
able Record"  under  "settlement."  Then  it  is 
posted  from  the  stubs  of  the  Check  Book,  Form 
No.  13,  and  voucher  is  filed  consecutively  with 
the  paid  vouchers.  When  the  check  is  re- 
turned as  being  paid  by  the  bank,  same 
should  be  filed  with  the  voucher  as  being  re- 
ceipt  thereof. 

When  you  wish  to  make  monthly  report,  see 
the  instructions  as  stated  under  "Monthly  Re- 
port," found  in  Part  IV. 


80 


AT  END  OF  MONTH. 


At  End  of  Month 

1.  Post  Form  No.  3  to  Form  No.  4. 

2.  Post  charges  from  Form  No.  4,  "Record  of 

Charges"     to     Form     No.     6,     "Members' 
Ledger." 

3.  Post   Members    Receipts    Form    No.    10    to 
"Cash  Received,"  Form  No.   8, 

4.  Post  credits   from   Form  No.   8   to  Ledger, 
Form  No.  6. 

5.  Bring   over   totals    of    Members'     Ledger, 
Form  No.  6, 

6.  Post  summary  of  all  accounts  on  Form  No. 

6   to   Form   No.   7. 

7.  Post    Form    No.    13,    Check    Book   to    Cash 
Paid  Record,   Form  No.   9. 

8.  Close  bottom  of  sheet,  Form  No.  5. 

9.  Close   bottom   of   sheet.   Form   No.    8. 

10.  Close  bottom  of  sheet.  Form  No.  9. 

11.  Make  Monthly  Report  and  send  it  to  Grand 

Secretary. 


31 


INDEX 


Page 

Part      I.     Classification  of  Books   1 

Part    II.     List  of  Books   2 

Part  III.     Explanation  of  Each  Form  or  Books — 

General   Instructions   3 

Chapter  Department    4 

Board  Department 5 

House  Department  6 

Form  No.  1 — Budget  7 

Form  No.  2 — Accounts  Payable  Voucher 8 

Form  No.  3 — Weekly  Record  of  Boardsrs Sf 

Form  No.  4 — Members'  Record  of  Charges 10 

Form  No.  5 — ^Record  of  Vouched  Accounts  Payable 11 

Explanation  of  Expense  Accounts — 

Chapter  Department   15 

Board  Department   13 

Hous8    Department    14 

Special  Accounts  Payable   15 

Totaling  "Record   of  Vouched  Accounts  Payablle" ....  1.5 

Form  No.  6 — Memebrs'  Ledger IG 

Form  No.  7 — Monthly  Summary  of  Members'  Accounts 17 

Form  No.  8 — Cash  Book   (cash  received)    18 

Form  No.  9— Cash  Book   (cash  paid)    19 

Form  No,   10 — Members'  Receipts    20 

Form  No.  11 — Special  Accounts  Payable   21 

Form  No.  12 — Journal    22 

Form  No.  13--Check  Book 23 

Part   IV.     Monthly  Reports 24 

Monthly  Report — 

Financial  Condition  of  Chapter — 

Assets 25 

Liabilities  25 

Part    V.     Instructions,  classified  by  transactions  2G 

Members — 

Charges    26 

Payments    26 

Advance  payments   26 

Notes  Due  26 

Cash — 

Form  No.  8 — Cash  Rsce  ived    Record 27 

Form  No.   9 — Cash  Paid  Record 27 

Accounts  payable — 

When  bill  is  incurred  28 

When  you  want  to  pay  bill 28 

At  end  of  month  29 


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